This report is part of the OECD Tax Policy Reviews publication series. The Reviews
are intended to provide independent, comprehensive and comparative assessments of
OECD member and non-member countries’ tax systems. Drawing primarily on OECD Revenue
Statistics data prior to the COVID-19 pandemic, the report examines the level, composition
and evolution of the tax burden in Chile and explores whether tax revenues in Chile
are converging to the levels raised in other OECD countries. The report also outlines
a possible tax-to-GDP trajectory in Chile over the coming decade if Chile were to
follow the path of countries from when they had a similar level of economic development.